https://www.taxtmi.com/caselaws?id=128153 Under the sales tax limitation scheme, the proviso to section 12(6) governed original assessments, while section 12(7) separately governed escaped or under-assessed turnover and fixed only the time for calling for a return. On a plain reading, no separate period was prescribed for completing reassessment after a valid call for return within time, and the later amendment clarified that the limitation in section 12(6) did not apply to reassessment under section 12(7) and operated procedurally on pending proceedings. The reassessment was therefore not time-barred, and the Tribunal's contrary view was incorrect. en-us Mon, 31 Jul 1961 00:00:00 +0530 Fri, 29 Mar 2013 15:23:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128153 Under the sales tax limitation scheme, the proviso to section 12(6) governed original assessments, while section 12(7) separately governed escaped or under-assessed turnover and fixed only the time for calling for a return. On a plain reading, no separate period was prescribed for completing reassessment after a valid call for return within time, and the later amendment clarified that the limitation in section 12(6) did not apply to reassessment under section 12(7) and operated procedurally on pending proceedings. The reassessment was therefore not time-barred, and the Tribunal's contrary view was incorrect. Case-Laws VAT and Sales Tax Mon, 31 Jul 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128153